Online student - lives in MA "attends" school in Illinois

[delaney]

Graduate student wants to take the additional amount for the education credit (midwestern disaster area) because she "attends" a school in Illinois. She takes these classes online from her kitchen table in MA

I can't find anything in any of the publications, instructions etc. that states that you physically have to be present at that school.

But, I don't think the intent was to allow online students to benefit from this.....

Can anyone help me? Thanks

[Jesse]

If my thinking is clear -

and if it's a graduate student you can't take the Hope or American Opportunity credit anyway, so the Midwestern Disaster area won't help.

If not, no the student does not have to physically attend the school in the Midwestern Disaster area.

[DaveO]

The Life time learning credit is 40% instead of 20% for the Midwest Disaster Area. As to attendance that depends on your definition of "is".

[taxea]

If you attend school online in your kitchen you are attending school in your state. She does this for her convenience and wants to take the credit because the school is actually in another state. I don't think so.

[Nashville]

Tornado U

Keep in mind that one of the reasons the passed the Midwestern Relief thing is not just to help the students but also to subsidize the schools.

If Tornado U is in Dorothyville Kansas, and has an online program, I would say tuition would qualify for any legitimate student.

[Henrij]

Pub 4492-B

Be sure to look at Pub 4492-B to see if the school is in a county that is eligible for this credit. Not all counties in Illinois qualify.

Joe

[Jesse]

If you attend school online in your kitchen you are attending school in your state. She does this for her convenience and wants to take the credit because the school is actually in another state. I don't think so.

Just because you don't think so doesn't mean it is not allowed. What exactly in the law excludes these online courses?